Icahn gets confidential look at Dell’s books

ROUND ROCK, Tex. — Billionaire investor Carl Icahn, who is fighting Dell Inc. founder Michael Dell’s plan to take the struggling company private, has entered a confidentiality agreement that would give him access to the computer maker’s financial records.

Michael Dell, Dell’s chief executive officer, is planning a $24.4 billion buyout that would make the firm a privately owned business. But Mr. Icahn and other investors say the price of $13.65 per share is too low.

Mr. Icahn’s firm, Icahn Enterprises, has said it holds a substantial stake in Dell.